Disposed

P.G.Sasidharan Nair v. Village Officer

Kerala HC17 Oct 2013WP(C)/17961/2009

Case brief

AI extract

What is this about?

The petitioners, who purchased a property originally belonging to a sales tax defaulter who had died, filed a writ petition seeking certified copies of the assessment orders. The court directed the Commercial Tax Officer to issue the copies within one month and noted that the petitioners' right to effect mutation depends on clearing outstanding dues.

What did the court decide?

Direction to the Commercial Tax Officer to issue certified copies of assessment orders within one month.

P.G.Sasidharan Nair Vs Village Officer — Kerala HC (2013) — LawSathi Research

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

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THURSDAY, THE 17TH DAY OF OCTOBER 2013/25TH ASWINA, 1935

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WP(C).No. 17961 of 2009 (M)

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PETITIONER(S):

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1. P.G.SASIDHARAN NAIR, S/O. SRI. GOPALA PILLAI, 'SARANYA NIVAS' VII/574 THALAYOLAPARAMBU, PIN-686605.

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2. A.GOPALAKRISHNAN, S/O. SRI ACHUTHAN NAIR, 'MINI NIVAS' VII/187, THALAYOLAPARAMBU PIN-686605.

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3. P.K.JAYADEVA KARANAVAR, S/O. SRI DESAVAN PILLAI, 'POORNIMA', VI/509 THALAYOLAPARAMBU, PIN-686605.

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BY ADVS.SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN

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RESPONDENT(S):

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1. THE VILLAGE OFFICER, NOORANAD MAVELKKARA.

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2. THE TAHSILDAR (RR) MAVELIKKARA, . ALAPPUZHA DIST.

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3. THE DISTRICT COLLECTOR, ALAPPUZHA.

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4. THE COMMERCIAL TAX OFFICER, MAVELIKKARA, ALAPPUZHA.

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5. THE KERALA FINANCIAL CORPORATION ALAPPUZHA, REP. BY THE DEPUTY MANAGER (LEGAL).

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6. HAVEA TIMBER INDUSTRIES, EDAPPON REP. BY PARTNER SRI C. KESAVAN KUTTY S/O. K. CHANDRASEKHARAN NAIR, ANAND VIHAR SANATHANAPURAM.P.O., ALAPPUZHA DIST.

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DCS

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WP(C).No. 17961 of 2009 (M)

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7. K.K.JOSEPH, S/O.K.J.KURIAKOSE, KALAPURAKKAL HOUSE, PUZHAVATHU, CHANGANACHERRY PIN-686101.

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8. V. LEELA RAGHAVAN NAIR, WIFE AND LEGAL HEIR OF LATE SRI C.S.RAGHAVAN NAIR KRISHNAVILASAM, KANIMANGALAM, AMBALAKAVALA THRISSUR. (CORRECTED)

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*** R8 CORRECTED**

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R8 LEELA RAGHAVAN NAIR VISHUVILASAM., KANIMANGALAM, AMBALAKAVALA THRISSUR.

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*ADDRESS OF R8 CORRECTED AS PER ORDER DATED 15.03.2010 IN I.A. NO. 3563/2010

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R1-R4 BY GOVERNMENT PLEADER SRI. T.K. SHAIJ RAJ R5 BY ADVS. SRI.S.SREEKUMAR, SC, KERALA FINANCIAL CORPORATION SRI.A.A.ABUL HASSAN, SC, KFC SRI.MILLU DANDAPANI, SC, K.F.C. R8 BY ADV. SRI.P.SANTHOSH (PODUVAL)

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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DCS

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WP(C).No. 17961 of 2009 (M)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1. COPY OF THE SALE DEED NO. 615 DATED 23.04.2009 OF SRO NOORANAD EXECUTED BY 7TH RESPONDENT IN FAVOUR OF PETITIONERS

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EXHIBIT P2. COPY OF THE LAND TAX RECEIPT DATED 1.7.2008 ISSUED BY 1ST RESPONDENT TO 7TH RESPONDENT IN RESPECT OF THE PROPERTY

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EXHIBIT P3. COPY OF THE APPLICATION IN FORM 1 FILED BY PETITIONERS FOR POKKUVARAVU AS PER EXT. P1 BEFORE 1ST RESPONDENT

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EXHIBIT P4. COPY OF THE INTIMATION OF REFUSAL OF POKKUVARAVU DATED 27.05.2009 FROM 1ST RESPONDENT

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EXHIBIT P5. COPIES OF THE DEMAND NOTICES ISSUED FOR RECOVERY OF SALES TAX ARREARS DUE FROM LATE SRI C.S. RAGHAVAN NAIR

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EXHIBIT P5. COPIES OF THE DEMAND NOTICES ISSUED FOR RECOVERY OF SALES TAX ARREARS DUE FROM LATE SRI C.S. RAGHAVAN NAIR

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EXHIBIT P6. COPIES OF THE SALE DEED NO. 1649 DATED 19.09.2002 OF SRO NOORANAD EXECUTED BY 5TH RESPONDENT IN FAVOUR OF THE 6TH RESPONDENT

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EXHIBIT P7. COPIES OF THE SALE DEED NO. 1218/07 DATED 31.05.2007 OF SRO NOORANAD EXECUTED BETWEEN 6TH & 7TH RESPONDENT

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EXHIBIT P8. COPIES OF THE DEATH CERTIFICATE DATED 25.08.2007 ISSUED BY ARPOOKKARA GRAMA PANCHAYAT CERTIFYING THE DEATH OF SRI. C.S. RAGHAVAN NAIR ON 18.06.2001

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EXHIBIT P9. COPY OF LETTER DATED 28.05.2009 ADDRESSED TO THE 2ND RESPONDENT BY PETITIONERS

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EXHIBIT P10. COPY OF THE REPLY NO. B6-80/99 DATED 12.06.2009 FROM THE 2ND RESPONDENT TO PETITIONERS

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EXHIBIT P11. COPY OF THE LETTER DATED 1.6.2009 ADDRESSED BY PETITIONERS TO 4TH RESPONDENT.

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RESPONDENT(S)' EXHIBITS:- NIL

/TRUE COPY/

P.A. TO JUDGE

DCS

V.CHITAMBARESH,J.

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------------------------------W.P.(C) No.17961 of 2009

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------------------------------------- Dated this the 17^th day of October, 2013

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J U D G M E N T

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One Mr. C. S. Raghavan Nair whose widow is the eight

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respondent was a defaulter under the Kerala General Sales Tax Act and the Central Sales Tax Act. His property was brought to sale by the fifth respondent Corporation for recovery of its dues. The sixth respondent was the auction purchaser who in turn sold the property to the seventh respondent by private negotiation. The petitioners are co-owners who purchased the property from the seventh respondent later.

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The petitioners have a case that many of the orders of assessment followed by Ext.P5 series demand notices are nonest in law. This is because Mr. C.S. Raghavan Nair died on 18.06.2001 and the orders were passed with a dead person on the party array. All that the petitioners pray is that they may be issued with a certified copy of the orders of assessment under the Kerala General Sales Tax Act and the Central Sales Tax Act. The petitioners intend to impugn the same by invoking the statutory remedy and avail of the benefit under the Amnesty Scheme eventually.

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W.P.(C) No.17961 of 2009 2

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I direct the fourth respondent to issue certified copies of the orders of assessment to the petitioners who are assignees of the property from the defaulter. Such copies shall be issued pursuant to Ext.P11 representation put in by the petitioners within a period of one month. The right of the petitioners to effect mutation of the property would depend upon the clearing of the subsisting dues after final quantification.

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The contention of the petitioners that only the fifth respondent Corporation should be mulcted with the liability is not pressed as the sale of the property was subject to the existing encumbrances only.

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The writ petition is disposed of.

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Sd/- V.CHITAMBARESH JUDGE

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DCS

P.G.Sasidharan Nair v. Village Officer

Case brief

What is this about?

What did the court decide?

P.G.Sasidharan Nair v. Village Officer

Case brief

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